How do I exit – what do I get, and by when?

The Exit List

A viable exit consists of six items. If one is missing, switching providers is practically blocked, even if contractually allowed.

The Difference Between Export and Migratability

An export is a file. Migratability means that another system can read it. These are two different things, and the difference only becomes apparent during the first attempt.

Therefore, request a test export during the term – preferably in the first operational year when no one is upset yet. This is the only test that counts. A clause that guarantees an export says nothing about its usability.

Retention Obligations Continue

Anyone shutting down a system containing invoices, receipts, or bookings is not freed from their tax obligations. According to § 147 Paragraph 3 AO and § 257 Paragraph 4 HGB:

The period for booking documents has been reduced from ten to eight years; the shortened period has been in effect since the beginning of 2025. According to § 147 Paragraph 2 AO, documents must remain available, immediately readable, and machine-readable throughout the entire retention period. A pure table export does not necessarily fulfill this. Clarify with your tax advisor whether you need an archiving system or if the old system must continue to run in read mode – this is not a detail but often the most expensive item of a switch. This text does not replace tax advice.

What Should Be Included in the Contract

• Deadline for provision after termination, calculated from the receipt of the termination, not from the end of the contract.
• Transition operation for compensation: Continued operation under known conditions for a specified period, so that the switch does not take place under time pressure.
• Support for migration at an hourly rate already stated in the contract. Later negotiations are conducted from a weak position.
• Deletion period and deletion proof for all copies, including backups – with the realistic note that backups only disappear after their retention cycle expires.

Data is Not a Lever

One point that needs to be honestly addressed: In disputes over outstanding invoices, there are occasional attempts to withhold data. This is sensitive when it comes to personal data. The processor acts according to Article 28 of the GDPR on the instructions of the controller; the obligation to release and delete under Article 28 Paragraph 3 Letter g of the GDPR is not conditional on paid invoices. Payment claims must be enforced through the designated channels.

What Helps More at the Beginning Than Any Exit Clause

1. Domain and DNS registered to your company, not to the service provider.
2. Accounts with hosts and third-party services in your name, service provider as a user with rights.
3. Read access to the repository from day one.
4. Operational documentation as a deliverable with acceptance.

Those who have these four points rarely need the exit clause. Those who do not will lose months even with the best clause.